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Change 1
As published
17 Rates of air passenger duty
(1) In section 30 of FA 1994 (air passenger duty: rates), for subsections (1) to (4) substitute—
(1) Air passenger duty is chargeable on the carriage of each chargeable passenger at the rate determined as follows.
(2) If the passenger's journey ends at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A—
(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £11, and
(b) in any other case, the rate is £22.
(3) If the passenger's journey ends at a place in a territory specified in Part 2 of Schedule 5A—
(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £45, and
(b) in any other case, the rate is £90.
(4) If the passenger's journey ends at a place in a territory specified in Part 3 of Schedule 5A—
(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £50, and
(b) in any other case, the rate is £100.
(4A) If the passenger's journey ends at any other place—
(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £55, and
(b) in any other case, the rate is £110.
(2) Schedule 5 contains further provision about air passenger duty.
(3) The amendment made by subsection (1) has effect in relation to the carriage of passengers beginning on or after 1 November 2009.
Your change, as a redline
17 Rates of air passenger duty
(1) In section 30 of FA 1994 (air passenger duty: rates), for subsections (1) to (4) substitute—
(1) Air passenger duty is chargeable on the carriage of each chargeable passenger at the rate determined as follows.
(2) If the passenger's journey ends at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A—
(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £11, and
(b) in any other case, the rate is £22.
(3) If the passenger's journey ends at a place in a territory specified in Part 2 of Schedule 5A—
(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £45, and
(b) in any other case, the rate is £90.
(4) If the passenger's journey ends at a place in a territory specified in Part 3 of Schedule 5A—
(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £50, and
(b) in any other case, the rate is £100.
(4A) If the passenger's journey ends at any other place—
(a) if the passenger's agreement for carriage provides for standard class travel in relation to every flight on the passenger's journey, the rate is £55, and
(b) in any other case, the rate is £110.
(2) Schedule 5 contains further provision about air passenger duty.
(3) The amendment made by subsection (1) has effect in relation to the carriage of passengers beginning on or after 1 November 2009.
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